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1. Purchases of the TV Programs/Film rights - Assessee amortised the "inventories‟ as per the method of accounting consistently followed by him over the years - the...

2. Addition u/s 56(2)(viib) - Method of valuation of shares - closely held company issues its shares at a premium - The tribunal sided with the assessee, affirming the FMV...

3. Taxability of share premium collected by assessee u/s.56(2)(viib) - fair market value of shares - when the assessee has substantiated share price to the satisfaction of...

4. Demand of Service Tax - T.V. and Radio Programme Production Service - they are producing the programmes as a part of joint venture which are telecast and the revenue is...

5. Levy of purchase tax - assessee has provided new TV sets in lieu of the old TV sets - even exchange/barter will fall within the definition of sale / purchase - HC

6. Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

7. Valuation of goods u/s 4 or 4A - Biscuits cleared to Municipal Corporation of Delhi under the National Programme of Nutritional Support of Primary Education - MRP based...

8. Levy of countervailing duty [CVD] - computation of amount of subsidy - Continuous Cast Copper Wire produced by Metrod Malaysia Sdn Bhd [the appellant] originating in...

9. Hybrid Amplifier has got a totally different function and it has no function akin to an antenna - This Hybrid Amplifier cannot be classified under Schedule Entry CII-124...

10. Programme producer service with reference to domestic radio stations - There is no second person at the time of appellant producing the programme which is apparently for...

11. Valuation made by the assessee exceeds the value adopted by the stamp valuation authority - No question of referring the valuation of the plots in question to the...

12. TPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas TVS. Lucas TVS has no segment wise details for manufacturing...

13. Exemptions - News agency - Notified news agency. - Notification

14. Enhancement made by the Ld. CIT(A) u/s 251(1) r.w.s. 56(2) (viib) - AO substituted fair market value determined by the assessee through his own valuation - Assessees...

15. Recommendations of 43rd GST Council meeting - News